Pure Powder Limited

Pure Powder Limited
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	104,893	104,893
		104,893	104,893
Current assets
Debtors	4	763,299	531,364
Investments	5	90,574	175,824
Cash at bank and in hand		67,177	726,087
		921,050	1,433,275
Creditors: amount falling due within one year	6	(887,814)	(1,199,841)
Net current assets		33,236	233,434

Total assets less current liabilities		138,129	338,327
Creditors: amount falling due after more than one year	7	(74,168)	(136,477)
Provisions for liabilities	8	(31,004)	(31,004)
Net assets		32,957	170,846

Capital and reserves
Called up share capital		30,200	30,200
Capital Redemption Reserve	9	766	766
Profit and loss account		1,991	139,880
Shareholders' funds		32,957	170,846

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 30 August 2026 and were signed on its behalf by:

-------------------------------
Charles Brooksbank
Director

Pure Powder Limited
Notes to the Financial Statements
For the year ended 31 July 2025

General Information

Pure Powder Limited is a private company, limited by shares, registered in England and Wales, registration number 01431655, registration address 114 Chiswick High Road, London, W4 1PU.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	25% Reducing Balance
Motor Vehicles	25% Reducing Balance

Current asset investments

Current asset investments are stated at the lower of cost and net realisable value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 5 (2024 : 5).

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£
At 01 August 2024	110,347	109,949	220,296
Additions	-	-	-
Disposals	-	-	-
At 31 July 2025	110,347	109,949	220,296
Depreciation
At 01 August 2024	39,656	75,747	115,403
Charge for year	-	-	-
On disposals	-	-	-
At 31 July 2025	39,656	75,747	115,403
Net book values
Closing balance as at 31 July 2025	70,691	34,202	104,893
Opening balance as at 01 August 2024	70,691	34,202	104,893

Debtors: amounts falling due within one year

	2025 £	2024 £
Prepayments & Accrued Income	165,307	69,660
Other Debtors	107,566	72,566
Harris Allday	108	1,102
Corporation Tax	28,238	-
Directors' Current Accounts	462,080	384,193
VAT	-	3,843
	763,299	531,364

Investments

	2025 £		2024 £
Other Investments - Listed - Cost b/fwd	90,574		175,824
	90,574		175,824

Creditors: amount falling due within one year

	2025 £	2024 £
Bank Loans & Overdrafts	50,000	50,000
Corporation Tax	-	56,062
PAYE & Social Security	3,364	967
Accrued Expenses	821,617	1,080,613
Other Creditors	(1)	-
Obligations under HP/Financial Leases	12,309	12,309
Wages & Salaries Control Account	6	-
Pension accrual	398	(110)
VAT	121	-
	887,814	1,199,841

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts	37,500	87,500
Obligations Under HP/Financial Leases	36,668	48,977
	74,168	136,477

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	31,004		31,004
	31,004		31,004

Capital Redemption Reserve

	2025 £		2024 £
Capital Redemption Reserve b/fwd	766		766
	766		766

Registered Number: 01431655
England and Wales
Unaudited Financial Statements

for the year ended 31 July 2025
for
PURE POWDER LIMITED